Court orders respondents to decide on petitioner's representations on late fee liability under Income Tax Act, suspends recovery.

The court directed the respondents to decide on the petitioner's representations regarding late fee liability under Section 234E of the Income Tax Act within six weeks, suspending recovery proceedings until then. The Writ Petition was disposed of without costs, leading to the closure of related Writ Miscellaneous Petitions.

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Issues involved:
The petitioner challenged a Demand Notice for late filing of TDS statement under the Income Tax Act. The dispute pertains to Assessment Years 2012-2013 and 2013-2014. The issue is whether the petitioner is liable to pay late fee under Section 234E of the IT Act.

Judgment Details:

Late Filing of TDS Statement:
The petitioner contested the Demand Notice for late filing of the TDS statement, citing that the machinery was incorporated under Section 200A(1)(c) of the IT Act in 2015, while the dispute relates to earlier assessment years. The respondents argued that late fee is payable under Section 234E of the IT Act.

Legal Precedents:
The petitioner relied on decisions from the Karnataka High Court and the Gujarat High Court, along with an order from the Income Tax Appellate Tribunal in support of their case.

Court's Direction:
After hearing both parties, the court noted the petitioner's repeated representations asserting no late fee liability. The court directed the respondents to decide on the petitioner's representations, including the latest one dated 07.02.2023, within six weeks. Until then, all recovery proceedings are to be put on hold.

Conclusion:
The Writ Petition was disposed of with the above directions, and no costs were awarded. The connected Writ Miscellaneous Petitions were closed as a result of this judgment.

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